Small taxpayers, big relief: Rules & forms notified for Foreign Asset Disclosure Scheme 2026; what they mean - The Times of India
Foreign assets may possibly be overlooked years later—whether it is a bank account opened while studying abroad, stocks received by domestic employees under Company’s Employee Stock Option plans (ESOPs) or Restricted Stock Units (RSUs), savings accumulated during an international assignment, an overseas brokerage account, contributions to foreign pension or retirement plans, or property acquired while living abroad.